In 1991, the League of California Cities presented in its publication entitled Article XIII-B Appropriations Limitation Uniform Guidelines an example of the wording recommended by the League to be used to report the performance of certain procedures applied to the computation of the statutory appropriation limitation. In 1997, the form of reporting for such engagements was revised by the Auditing Standards Board by its issuance of Statement on Auditing Standards No. 75. A CCMA white paper was published in 1997 to revise these reports to conform to SAS No. 75.
Download: WPGannAttest.pdf